2018 (9) TMI 574

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....ri Gobind Jha, Supdt. (AR) ORDER Per: Ramesh Nair The appellants have transferred the technical know-how to M/s A.T.E. Enterprises Ltd. against which they have received technical know-how fees for the period 2002-03 and 2003-04. The case of the department is that the receipt of royalty against technical know-how is for provision of service under the category of consulting engineers. Accor....

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.... Del) 8. Larsen & Toubro Ltd. 2015 (37) STR 156 (Tri.- Mumbai) 9. Suzuki Motor Corporation 2012 (25) STR 266 (Tri.-Del.) 10. Siemens Ltd. 2007 (7) STR 33 (Tri. - Bang.) 11. Korpan Ltd. vs. Commissioner of Central Excise, Raigad 2017(51) S.T.R. 41 (Tri.- Mumbai) 3. Shri Govind Jha, Ld. Supdt. (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He fur....